asked the Minister for Finance if he is aware that the Revenue Commissioners are refusing to issue certificates under section 48 of the Capital Acquisition Tax Act, 1976, unless all tax has been paid since this practice is directly contrary to the provisions of the section; and the action he proposes to take on the matter.
Written Answers. - Capital Acquisitions Tax.
385.
It is a matter for the Revenue Commissioners to determine whether a certificate should be issued in the circumstances of an individual case. I am not aware of any case in which the Commissioners have refused to issue a certificate in accordance with section 48 of the Capital Acquisitions Tax Act, 1976.